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All Journal Cerdika: Jurnal Ilmiah Indonesia Jurnal Ekonomi, Manajemen, Akuntansi
Anisa Anisa
STIE YAPAN Surabaya
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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ANALYSIS INTELLECTUAL CAPITAL TRANSPORTATION COMPANIES IN INDONESIA STOCK EXCHANGE Anisa Anisa; Herlambang Pudjo Santosa
Cerdika: Jurnal Ilmiah Indonesia Vol. 3 No. 7 (2023): Cerdika : Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v3i7.646

Abstract

This study aims to determine the effect of industry type, profitability, and leverage on Intellectual Capital in transportation companies listed on the Indonesia Stock Exchange. A total of 43 transportation companies listed on the Indonesia Stock Exchange were included in the study population from 2018 to 2021. Multiple linear regression data analysis yielded the following findings: Leverage has an effect on Intellectual Capital . Profitability has no influence on Intellectual Capital. The type of industry has an influence on Intellectual Capital
Analisis Kontribusi Penerimaan Pajak Hotel, Restoran dan Hiburan sebagai Upaya Peningkatan PAD di Kota Surabaya Anisa Anisa; Ratih Dewi Titisari Haryana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4658

Abstract

To establish broad, real, and responsible regional autonomy, regional taxes are one of the important sources of regional income. Possible sources of regional expansion must be carried out as much as possible, of course within the limits of applicable laws and regulations, including regional taxes, which have long been the main component of Regional Original Income. The aim of the research is to determine the influence revenues of hotel tax, restaurant tax and entertainment tax on PAD (Regional Original Income) in Surabaya City. The research used quantitative research with data obtained from scientific journals, books, or other sources. Secondary data taken in this research comes from the official website of the Surabaya City Government and other related agencies who often publish data and statistics on their websites for the 2011-2021 period. Analysis uses multiple linear regression. Based on test, the result show that revenues of hotel tax, restaurant tax and entertainment tax have a positive significant effect on PAD (Regional Original Income).
Co-Authors Aminuyati Herlambang Pudjo Santosa Ratih Dewi Titisari Haryana